Net Investment Income Tax Threshold 2025. The net investment income tax is a 3.8% surtax that is paid in addition to regular income taxes. The irs has announced new income limits for its seven tax brackets for 2025, with income thresholds increased by about 2.7% to adjust for inflation.


Net Investment Income Tax Threshold 2025

For the tax year 2025, the top tax rate is 37% for individual single taxpayers with incomes greater than $626,350 ($751,600 for married couples filing jointly). Our guide covers its rates, thresholds and other rules.

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